p-Index From 2021 - 2026
10.904
P-Index
Claim Missing Document
Check
Articles

PENGARUH SISTEM INFORMASI AKUNTANSI DAN KETEPATAN PEMBAYARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PENJUALAN (Studi Pada Divisi Usaha Bharakerta Inkoppol) Pujiati, Herni
Journal of Industrial Engineering & Management Research Vol. 2 No. 3 (2021): June 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.427 KB) | DOI: 10.7777/jiemar.v2i3.152

Abstract

The purpose of this research is to find out the influence of accounting information system and payment punctuality of account receivable to the sales internal control at Divisi Usaha Bharakerta Inkoppol. The method of research is qualitative method. The sample collection technique is conducted by performing non- probability sampling and saturated sampling technique approach. The primary data is obtained by distributing questionnaires. This research uses several test which are partial test (t-test) and multiple linear regression. Accounting information system (X1) has a positive and significant effect on internal sales at the Bharakerta Inkoppol Business Division. Implementing this by increasing the application of accounting information systems will improve internal sales control in the Bharakerta Inkoppol Business Division. The results of the accurate payment of receivables (X2) have a positive and significant impact on sales internal control (Y) in the Bharakerta Inkoppol Business Division. This means that the better application of payment accuracy will improve the internal sales control of the Bharakerta Inkoppol Business Division. Accounting information system (X1) and the results of the accuracy of payment of accounts receivable (X2)) have a positive and significant effect on internal sales control (Y) at the Bharakerta Inkoppol Business Division. This indicates that the accounting information system and the accuracy of payment of accounts receivable are components in creating good and clean internal control
PENGARUH ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN, PENERIMAAN KAS, DAN PENGELUARAN KAS TERHADAP PENGENDALIAN INTERNAL Herni Pujiati; Eggie Shelinawati
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 1 (2022): REMITTANCE JUNI 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no1.170

Abstract

This study aims to analyze existing accounting information systems, namely implementation procedures that can monitor sales accounting information systems, monitor cash receipts accounting information systems properly, and supervise cash disbursements. This research method uses descriptive quantitative methods, with a non-probability sampling technique, with employees of PT Surya David Susanto as respondents. Data distribution of questionnaires with a sample of 31 respondents. The technique used is the Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression, Coefficient of Determination Test (R2), and Hypothesis Testing (T-Test and F Test). The results of this study are sales accounting information system variables do not affect internal control, cash receipts accounting information system variables affect internal control, and cash disbursements accounting information system variables do not affect internal control. Meanwhile, based on the results of the F test showing F count 12.545 > F table 2.95, it is evident that the variables Sales, Cash Receipts, and cash disbursements simultaneously affect internal control.
PENGARUH NET PROFIT MARGIN DAN RETURN ON ASSETS TERHADAP KINERJA KEUANGAN POLITEKNIK LP3I JAKARTA KAMPUS CILODONG RAYA Herni Pujiati; Imelda Maulidina
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.137

Abstract

This study aims to examine and analyze the effect of Net Profit Margin and Return On Assets on the Financial Performance of LP3I Polytechnic Jakarta, Cilodong Raya Campus. Data collection was carried out through interviews and requests for financial report data from the LP3I Jakarta Polytechnic, Cilodong Raya Campus in 2015-2018. Data analysis in this study used descriptive analysis and multiple regression analysis with two independent variables. Classical assumption test which includes normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test is used to obtain the feasibility of the regression model. Meanwhile, to answer the research objectives, f test and t-test were carried out on the research hypothesis. The results showed that: (1) The value of t arithmetic > t table (19.381 > 3.18245) and significance <0.05 (0.033 <0.05), then Ho was rejected and Ha was accepted. So it can be concluded that the Net Profit Margin affects the Financial Performance of the Jakarta Polytechnic, Cilodong Raya Campus. (2) The value of t count < t table (-1.504 <3.18245) and significance > 0.05 (0.374> 0.05), then Ho is accepted and Ha is rejected. So it can be concluded that Return On Assets does not affect the Financial Performance of the LP3I Jakarta Polytechnic, Cilodong Raya Campus. (3) Simultaneously and together, Net Profit Margin and Return On Assets affect Financial Performance. This shows that the variables of Net Profit Margin and Return On Assets will simultaneously increase Financial Performance, and vice versa. This is supported by the results of the coefficient of determination with an influence level of 100%.
ANALISIS PENGARUH KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA GURU PADA SEKOLAH GLOBAL MANDIRI Herni Pujiati
JABE (Journal of Applied Business and Economic) Vol 2, No 1 (2015): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.611 KB) | DOI: 10.30998/jabe.v2i1.1447

Abstract

This study entitled "Analysis of Effect on Performance Leadership and Compensation teacher at the School of Global Mandiri" The aim of this study was to determine and prove how much influence between leadership and compensation to the performance of teachers At Sekolah Global Mandiri. In this study uses survey research methods with the correlational approach, predictive and explanatory. By taking a sample of 81 people were identified as teacher. To solve problems by analyzing and testing the relationship and influence between the independent variables on the dependent variable used models kausalistik through regression analysis with SPSS 14.0
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA DAERAH (Studi Pada Pemerintah Provinsi Jawa Barat Tahun 2015 - 2017) Herni Pujiati
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 7, No 01 (2018): JURNAL KOMPLEKSITAS
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.438 KB)

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh pendapatan daerah, dana alokasi umum, dana alokasi khusus, dan dana alokasi umum terhadap belanja daerah. Faktor  pendapatan daerah yang digunakan dalam penelitian ini antara lain Pendapatan Asli  Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) dari 24 Kabupaten/Kota yang memenuhi syarat sampel di Provinsi Jawa Barat. Penelitian menggunakan data sekunder yang diperoleh dari Laporan Realisasi APBD Tahun 2015 sampai dengan 2017 yang semuanya dilaporkan ke website Dirjen Perimbangan Keuangan Daerah. Metode pengumpulan data yang digunakan adalah dokumentasi. Alat analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan uji signifikansi simultan (f) dan parsial (t). Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) berpengaruh positif terhadap Belanja Daerah. Secara simultan dan parsial Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) berpengaruh terhadap Belanja Daerah. Hasil analisis koefisien determinasi (R2) menunjukkan bahwa variabel bebas mampu memberikan kontribusi sebesar 97,8% sedangkan 2,2% dapat disumbangkan oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
PENGARUH MANAJEMEN SARANA DAN PRASARANA PENDIDIKAN TERHADAP EFEKTIVITAS PROSES BELAJAR MENGAJAR DI SDN KALI BARU 1 KOTA BEKASI Herni Pujiati
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 8, No 01 (2019): JURNAL KOMPLEKSITAS
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.228 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengelolaan sarana dan prasarana pendidikan terhadap efektivitas belajar mengajar di SDN Kali Baru I Kota Bekasi. Metodologi penelitian yang digunakan adalah survei, yaitu kuesioner. Sampel terdiri dari 28 guru SD Kali Baru I Kota Bekasi. Teknik analisis data menggunakan SPSS versi 22 untuk uji validitas dan reliabilitas. Dilakukan uji normalitas dan uji linieritas yang meliputi uji hipotesis yang membandingkan nilai probabilitas 5% dan uji hipotesis yang membandingkan nilai t hitung dengan t tabel. Setelah itu dilakukan uji regresi linier sederhana sebagai solusinya. Hasil penelitian ini menunjukkan bahwa pengelolaan sarana dan prasarana pendidikan berpengaruh signifikan terhadap efektivitas proses belajarmengajar di SDN Kali Baru I Kota Bekasi, yaitu 0,001 < nilai probabilitas 0,05. Hasil uji determinasi menunjukkan nilai R Square sebesar 0,0363. Nilai ini mengandung pengertian bahwa pengaruh pengelolaan sarana dan prasarana pendidikan (X) terhadap efektivitas proses belajar mengajar (Y) adalah 36,3%, sedangkan sisanya 63,7% dapat dipengaruhi oleh variabel lain yang tidak diteliti
Pengaruh Sistem Informasi Keuangan dan Manajemen Terhadap Peningkatan Tunjangan Kinerja Pegawai Non PNS di Puskesmas Kecamatan Kramat Jati Herni Pujiati; Amelia Sendi
Ilmu Ekonomi Manajemen dan Akuntansi Vol 1, No 2 (2020): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.914 KB) | DOI: 10.37012/ileka.v1i2.294

Abstract

Every organization has to improve their performance. This condition encourage companies to use information system to carry out its daily task. The implementation of information system in an organization will accelerate and simplify the completion of the task by every employee. This condition is expected to improve the performance of employees in the company.The purpose of this research is to examine the influence of Financial Information System and Management to the improvement of performance allowance of non PNS employees at sub-district health center of Kramat Jati. This research is a quantitative research. The data analysis technique has been done by using simple refression analysis. It can be concluded from the result of the research that the implementation of accounting information system has significant and positive influence to the performance of the employees has been applied in the company properly, the performance of the employees in the company will be improved as well. The implementation of accounting information system is strongly influenced by the human resources who are owned by the company. The company should always conduct the competency of the human resource about information and technology. Competency and knowledge of the human resources is needed by the company in maximizing the use information technology.Keywords: Performance allowances, financial information systems, simple linear regression. 
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kinerja Pegawai Pada Dinas Pemuda dan Olahraga Provinsi DKI Jakarta Tahun 2016 Herni Pujiati
Ilmu Ekonomi Manajemen dan Akuntansi Vol 1, No 1 (2020): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.117 KB) | DOI: 10.37012/ileka.v1i1.143

Abstract

The Effect Of Work Environment And Compensation To Employee Performance On The Office Of Youth And Sports Dki Jakarta. Based on the results of this study explains that the influence of Work Environment on the performance of employees from the results of research values obtained Work Environment significantly influence Employee performance. The results of this study are supported by previous research conducted by Sugiarti (2012), Ferry Setiawan (2012), and I Putu Sedhana (2012) which said that the Work Environment has a significant positive effect on employee performance. Based on the results of this study explains that the influence of compensation on the performance of employees from the results of compensation research has a significant effect on employee performance. The results of this study are supported by previous research conducted by Wayan Niko Susanta (2013), Agiel Puji Damayanti (2013) which said that Compensation has a significant positive effect on employee performance. Based on the results of this study explained that the Work Environment and Compensation have a positive effect on the performance of employees from the results of research values obtained Work Environment and Compensation positively and significantly affect the performance of employees. The results of this study are supported by previous research conducted by Sugiarti (2012), Ferry Setiawan (2012), and I Putu Sedhana (2012) which said that the Work Environment has a significant positive effect on Employee performance, and this research is supported by previous research conducted by Wayan Niko Susanta (2013), Agiel Puji Damayanti (2013) who said that organizational commitment has a significant positive effect on employee performance. Based on the results of the above research and previous research and the results of the coefficient of determination as a whole can be concluded that the variables Work Environment and Compensation has a positive and significant impact on the performance of Employees On DKI Jakarta Youth and Sports Office.
Accounting Information System of Sales and Cash Receivings for Internal Control in Pt. Human Power Herni Pujiati; Yusnaldi
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3089

Abstract

This study aims to determine how the information system in accounting sales and cash receipts on internal control at PT. Human Power. The type of research is a qualitative descriptive method. Data collection techniques were carried out using observation, interviews, and documentation. The results showed that the sales accounting information system and cash receipts were applied to PT. Human Power has used a computerized system quite well although there are still shortcomings, namely the existence of several different functions that are carried out by one person so it is not right with the existing theory. In addition, the procedure for depositing cash into the bank should not only be done once a week. Companies should add employees to the functions that concurrently work. This method is a form of company internal control to prevent the occurrence of fraud and error. The procedure for depositing cash into the bank should also be carried out every day, exactly one day after the cash is received.
SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS UNTUK PENGENDALIAN PENDAPATAN PADA KOPERASI KARYAWAN PT. ORIENTAL ASAHI JP CARTON BOX Mona Karina; Herni Pujiati; Rizqi Nurfaizi Latukomsina
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 3, No 2 (2022): REMITTANCE DESEMBER 2022
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol3no2.245

Abstract

This research aims to obtain empirical evidence about the Analysis of Accounting Information Systems Cash Receipts and Expenditures on Income at the Cooperative Employee of PT. Oriental Asahi JP Carton Box. How the Accounting Information System for Cash Receipts and Expenditures applied by the Employee Cooperative of PT. Oriental Asahi JP Carton Box in the Revenue Control section. Based on the analysis and discussion of the components of the Accounting Information Systems Cash Receipts and Expenditures on Income at the Cooperative Employee of PT. Oriental Asahi JP Carton Box, it can be concluded as follows: The results showed that the Accounting Information Systems Cash Receipts and Expenditures in Revenue Control at the Cooperative Employee of PT. Oriental Asahi JP Carton Box is classified as good, however, there are still shortcomings in some sections that are still carried out by the same function where the function has not run according to theory. Cooperatives should improve revenue control by clearly separating the function that handles cash receipts from the accounting function to prevent the manipulation of accounts receivable records.Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Terhadap Pendapatan pada Koperasi Karyawan PT. Oriental Asahi JP Carton Box. Bagaimana Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas yang diterapkan Koperasi Karyawan PT. Oriental Asahi JP Carton Box dalam Pengendalian Pendapatan. Berdasarkan analisis dan pembahasan dari komponen sistem informasi akuntansi penerimaan dan pengeluaran kas dalam pengendalian pendapatan pada Koperasi Karyawan PT. Oriental Asahi JP Carton Box, maka didapat hasil penelitian menunjukkan bahwa sistem informasi akuntansi penerimaan dan pengeluaran kas dalam pengendalian pendapatan Koperasi Karyawan PT. Oriental Asahi JP Carton Box tergolong baik, karena sudah melibatkan bagian-bagian yang terkait. Namun walaupun demikian masih terdapat kekurangan dibeberapa bagian yang masih dilakukan oleh fungsi yang sama dimana fungsi belum berjalan sesuai teori koperasi seharusnya meningkatkan pengendalian pendapatan dengan memisahkan secara jelas antara fungsi yang menangani penenerimaan kas dengan fungsi akuntansi untuk mencegah terjadinya manipulasi catatan piutang.
Co-Authors ., Yusnaldi Adipraja Soesilo Agung Setiyawan, Agung Ahmad Faisal Ahmad Faisal Ahmad Faisal Alloysius Pamruda Dhika Mahendra Alloysius Pamurda Dhika Mahendra Alloysius Pamurda Dhika Mahendra Amelia Sendi Andhika Rachman Anggreani , Noeorlina Annathasia Puji Erasashanti Annathasia Puji Erasashanti Ardin Muhammad Duhari Arisandi, Indah Bagus Hardiyanto Bakhrawi, Bakhrawi Bambang Sumantri Bilqis, Devia Fairus Bisr, Hasan Budi, Yohanes Denok Ambun Suri Devia Dewi Puspaningtyas Faeni Dewi Sri Wulandari Dimas, Dimas Dony Antariksa, Susilo Negoro Eddy Setyanto Efa Sri Susilowati Eggie Shelinawati Eko Marwoto Eky Ananda Widiarta Febrianto, Endang Gaffar, Muhammad Andriana Gianina Sembiring Gratia Atanka Barus hasibuan, Ahmad Nurdin Hasibuan Hendradinata Herdi Prasetyo, Sunu Herliya Puji Lestari I Dewa Ketut Kerta Widana I Dewa Ketut Kertawidana I Kadek Wiliantara Iim Wasliman Ilham Nawang Armanda Ilham Nawang Armanda Ilham Nawang Armanda Imelda Maulidina Indra Wahyudi, Indra Isnanto, Samto Hadi Jamilah, Rizqiyana Hurun Johan Hendri Prasetyo Johan Wahyudi, Johan Johannes Ferry Cahya Karina, Mona Made, Made Maghfiratika, Tishar Markonah Markonah Mawaddaturrohmah Mawaddaturrohmah Melati, Dinda Mochammad Subagio Mochammad Subagio Mona Karina Morin, Natasha Anindika Hermy Muhammad Nazarudin, Muhammad Muljanto Siladjaja Murniwati Murniwati Nabilah, Lily Naryanto Noerlina Anggraeni Noerlina Anggraeni Noerlina Anggraeni Nur Erlika Nuraeni Nuraeni Nurmaliza, Nurmaliza Pamcasasti, Ranthy Patswawati, Patswawati Primadi Candra Susanto Purnomo, Lucky Bayu Putri Nofzil, Friska Rahardi, Patrick Dwi Rahayu, Yuni Mardi Rajtania Chaerunnisa Rambe Kamarul Zaman Ramdan, Amir Ratih Puspitaningtias Faeni Ratih Puspitaningtyas Faeni Ratna Wijayanti Ratu Citra Kartika Wardani Riki Altobeli Sihaloho Rio Luthfiandana Rizky Putra Perdana Rizqi Nurfaizi Latukomsina Sadipung, Theresia Oktavia Samto Hadi Isnanto Santi Dwi Jayanti Sidapung, Theresia Oktavia Siswahyudianto Siti Aminah Sri Iswati Sri Iswati Sri Yanthy Sumarno Manrejo Surya Parlinanta, Tri Susilowati, Efa Sri Syamsunasir, Syamsunasir Thaariq, Muhammad Magriza Ath Thaib, Azizah Sauri Theresia Oktavia Sadpung Theresia Oktavia Sadpung Tutty, Ade Wibowo, Wuryanto Yohanes Feri Cahaya Yohanes Ferry Cahaya Yohanes Feryy Cahaya Yosepha, Sri Yanthy Yudi Aditia Yupitasari Yusnaldi Yusnaldi Yusnaldi Yusnaldi Yusnaldi, Yusnaldi Yusup Sukmadiana, Muhammad